哈大齐工业走廊发展循环经济的税收政策支持研究

税收政策对哈大齐工业走廊发展循环经济具有重要作用.目前,哈大齐工业走廊发展循环经济的现行税收政策支持状况还不科学、不合理,主要体现在资源税设计不合理,对增值税支持不力,消费税改革不够深入,对所得税优惠力度不够,缺乏专门的环保税种等方面.政府应调整与发展循环经济有关的资源税、增值税、消费税与所得税等税种,开征专门的环境保护税;完善中央和地方的税收分配体制,加强税收精细化、科学化管理,从而做好哈大齐工业走廊循环经济发展,实现哈大齐工业走廊可持续发展的战略目标.     

企业R＆D是发展循环经济的关键

循环经济是我国经济可持续发展的一种可行的经济发展模式，发展循环经济是我国经济发展内在需要和必然选择。企业R＆D对发展循环经济具有重要的意义，它为循环经济的发展提供技术支持，是循环经济发展所需要的新技术、新工艺的来源。企业R＆D加强，将直接推动循环型企业的建立和发展，推动循环型生态园和生态链的形成，促进区域循环经济体系的建立。     

大力发展循环经济 实现可持续发展

中国社会的发展已经到了计划经济时代向市场经济的转变的时期,社会经济总量的不断攀升,标志着社会功能的不断完善,单一的、独立的经济模式已经不能满足快速发展的要求。大力推广循环经济的运行机制是当今社会经济发展的必然趋势,为了实现可持续发展的战略总体规划,必须要积极推广循环经济。大力发展循环经济是实现可持续发展的必然要求。     

循环经济——可持续发展的必经之路

循环经济是一种以资源的循环利用为核心,以环境生产为前提,以自然资源、经济、社会协调发展为目的的新型经济发展模式,是集经济、技术和社会于一体的系统工程。在生产活动中,推崇3R化生产方式,使资源以最低的投入,达到最高效率的使用和最大限度的循环利用。我国的基本国情是人口众多,资源相对贫乏,生态环境脆弱。在资源存量和环境承载力两个方面都已经历了传统经济形式下高强度的资源消耗和环境污染。因此循环经济应该成为中国在未来实施可持续发展战略的必然途径和方式。     

Unequal Pricing in the Information Economy: Implications for Consumer Welfare

This article presents an economic analysis of information good pricing and consumer welfare, and discusses the implications of price discrimination in the information economy. It argues that network externalities, coupled with information asymmetry, enable a dominant marketer to price unequally, extracting late adopters surplus to compensate for the loss from early adopters. In the short term, the minority early adopters benefit by paying less, but in the long term, the majority late adopters suffer by paying more. Considering that late adopters are likely to be at a disadvantage in resources, this discriminatory pricing amounts to the poor subsidizing the rich. Based on this analysis, implications for consumer welfare are discussed.     

江苏省循环经济发展的若干思考

本文认为,刻意通过构建物质的循环利用链发展循环经济,是对循环经济机械和片面的理解,改变消费方式和生活方式、构建循环型社会才是发展循环经济的重要内容。江苏省在循环经济发展方面取得了较明显的成效,但在发展思路、行动、政府组织、制度建设和基础设施建设方面还存在许多需要改进的地方。江苏省发展循环经济应充分重视消费领域,倡导和培育可持续消费方式;积极促进产业结构调整,推进企业走集约化经营道路;将政策重点调整到强化生产者责任、规范排出者责任方面。     

Consumer Support Networks: improving consumer advice in the UK

In 1999, Central Government launched an initiative to establish Consumer Support Networks (CSNs) throughout Scotland, England and Wales. The purpose of the networks is to improve access to high quality consumer advice services. Information and advice agencies will join together to provide expert, accurate and timely advice for consumers. By April 2002, 191 networks had been established covering in excess of 99% of the population. Only one local authority area in England has yet to establish a network. This paper reviews the development of consumer information and advice provision in the UK and considers the context for establishing CSNs. It also examines the need for consumer advice, the role of Central Government and the quality framework. Each CSN will conduct a gap analysis and assess the need for consumer advice in the local area. This will enable the network to develop a good understanding of consumers in the area and to take a more strategic approach in planning service developments to meet the identified needs. Consumer Support Networks aim to improve the provision of consumer information, education and advice. The literature suggests that consumers who are well educated regarding their rights are empowered through an increased ability to exercise them. Clearly branded advice services, marketed effectively to the public should result in higher levels of consumer awareness and, consequently, improve access to services. It is also expected that better flows of information between agencies will result in greater protection for consumers. Sharing ‘best practice’ nationwide should stimulate service improvements throughout.     

Understanding Firm, Physician and Consumer Choice Behavior in the Pharmaceutical Industry

This paper argues that the pharmaceutical industry represents an exciting opportunity to carry out academic research. The nature of the industry allows researchers to answer new questions, develop new methodologies for answering these questions as well as to apply existing methodology to new data. The paper opens with some industry background, then provides a brief overview of some important research areas and discusses the open questions in each area. Issues of data type and availability are also discussed. This paper is based on a session (with the same title and participants) that was part of the Sixth Invitational Choice Symposium hosted by the University of Colorado and held at Estes Park, Colorado during June 4–8, 2004.     

The Role of Moral Emotions and Consumer Values and Traits in the Decision to Support Nonprofits

We investigate the mediating role of moral emotions and their contingency on individual characteristics between perceptions of corporate ethical/unethical actions and consumer support for nonprofits. We conducted two between-subjects experiments to test our hypotheses on a sample of adult consumers. The results show that social justice values moderate elicitation of gratitude upon exposure to corporate ethical actions, which subsequently impacts consumer support for nonprofits. Furthermore, important individual characteristics (social justice values, moral identity) moderate the elicitation of negative moral emotions (contempt, anger, disgust) upon perception of corporate unethical actions, which then leads to consumer support for nonprofits. Our study adds to extant research on prosocial behavior by investigating how actions by for-profit companies impact individual helping and by examining a new psychological mechanism (i.e., moral emotional processes and their contingencies) underlying consumer support for nonprofits.     

在循环经济视角下对酒店企业绿色管理模式分析

循环经济理念视角下酒店实施绿色管理模式主要包含了绿色企业文化、绿色设施设备、绿色生产、绿色营销、绿色服务。针对目前我国酒店企业绿色管理中存在的对绿色管理的认知不清、以降低服务标准来实现绿色管理、绿色管理导致成本增加、绿色技术水平相对较低等问题,可以从资源利用的节约化、生产过程的清洁化以及服务的生态化等几个方面着手,从源头和产出控制,引导绿色消费,降耗控制以及再生资源有效利用。     

循环经济内生演进的动力结构研究

目前我国在循环经济推进与发展中,政府主导起着非常大的作用.但总体上存在发展动力不足的问题.本文论证了循环经济演进的动力机制系统结构及其驱动力机理,提出了循环经济内生演进的系统结构,主张政府在循环经济发展中的最优选择应是依托适当、合理的制度规制,实现资源性产品价格机制的调节与改善,降低采用非循环经济模式的收益,以有效地反映资源与环境的供求关系,并将其作为循环经济内生演进的驱动力,实现社会效益向经济效益的转换,在本源层面促进循环经济的内生演进,实现经济的长期均衡增长.     

会计准则：市场经济发展的必然选择

由于会计环境的不同，各国通常会采用不同的会计规范形式，但随着市场经济的发展、生产要素的进一步市场化以及资本市场的全球化，世界各国逐渐认同会计准则是适应市场经济发展的最好会计规范形式。本分析了决定会计规范形式的若干因素，阐述了各国采用会计准则的发展趋势，并对我国会计准则制定和实施的一些现实问题展开了讨论。     

The Role of Price in Consumer Quality Judgments for Professional Services

Abstract

Classifying services according to their level of search, experience and credence properties can help professional service providers better understand their customers. This research uses an experiment to study the influence of price information on consumer judgments of service quality and patronage intentions for professional services. The conceptual framework predicts that consumers believe in a price-quality relationship for search-based services but not necessarily for professional services that are high in credence properties. The study findings provide support for this proposition and suggest that professional service providers should carefully consider how consumers view their services when using price as a promotion tool.     

绿色物流在发展循环经济中的地位与对策

循环经济是世界各国在探求可持续发展途径过程中提出的一种经济发展模式,其实质是以尽可能小的资源消耗和环境成本,获得尽可能大的经济效益、社会效益和环境效益。绿色物流是指在物流过程中抑制对环境造成危害的同时,净化物流环境,以充分利用物流资源。绿色物流是现代物流发展的新趋势,是发展循环经济的基础与内在要求。然而,目前我国物流业尚处于起步阶段,社会各个层面对绿色物流的认识尚不到位,各级政府对绿色物流的政策扶持和引导缺乏力度,发展绿色物流的技术和基础设施水平还比较落后,这些都制约了我国绿色物流的发展。因此,为推动绿色物流的实施,促进循环经济发展,应倡导绿色理念,创造有利于绿色物流发展的社会环境;强化宏观导向,构建促进绿色物流发展的制度环境;加强行业引导,形成推进绿色物流发展的行业环境;推动企业转型,构建有利于绿色物流发展的微观环境。     

循环经济的国外实践与中国发展条件分析

循环经济是一种新的经济增长模式。在德国、日本和美国等发达国家,循环经济正在成为一股潮流和趋势。从中国当前的情况来看,发展循环经济既是一种必然选择,同时也是一种机遇和挑战,应追求经济和环境相协调发展之路,注重经济增长的质量和效益的一致性。     

论循环经济条件下的资源环境价格形成

循环经济条件下的资源环境价格形成与传统市场经济条件下的商品价格形成有所不同,它作为一种广义的价格形态,需要政府强力的干预和参与甚至跨国际的集体行动。资源环境价格的形成要充分考虑循环经济视角下的资源环境价值和成本,以资源环境累积成本为依据,可通过试错方法或市场方法求得。要根据循环经济诸环节发生的替代关系,按照四项原则安排资源环境价格,使循环经济产业链与价值链相匹配。     

Organic Food at the Point of Purchase: Understanding Inconsistency in Consumer Choice Patterns

The organic food category, while still small in terms of world food production, has continued to grow in many markets in the developed world. This article focuses on understanding the barriers and facilitators to purchasing organic food at the final hurdle: the point of purchase (POP). A qualitative study has identified seven factors that influence buyer behavior at the POP, and these are consumer intention to purchase organic food when entering the retail outlet; habit; availability; false assumptions; visibility and access of organic food; visual and olfactory cues; and price. These can often be the final hurdle to consumers choosing (or not) organic food at the POP.     

Consumer Behavior in Press Sector: The Influence of Reasons for Reading on the Choice of Digital Channel

ABSTRACT

The development of the Internet in recent years is affecting working of most businesses. One of the sectors most affected is journalism, which is becoming more and more important on the Web. This study analyzes the dual nature of computing mediums from the perspective of demand, contrasting the existence of differentiated reading behaviors between the digital and traditional medium. We also identify the motivations behind reading the press and analyze the relationship between these motivations and the choice of the digital press. Thus, the two mediums could be considered complementary products, since they satisfy just one need and it is the same for both, but at the same time are associated with different reasons and occasions of use.